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2016 (12) TMI 855 - AT - Service TaxService Tax liability - Business Support Services - period July, 2007 to December, 2009 and January, 2010 to December, 2010 - amount collected by appellant as an extra charge which are nothing RTO Registration charges, Smart Card fees, vehicle registration fees, fuel cost, number plate cost, articles of pooja of vehicle, documentation charges and handling charges - Held that: - Identical issue decided in the case of Wonder Cars Pvt. Ltd. Vs. Commissioner of Central Excise, Pune-I [2016 (1) TMI 738 - CESTAT MUMBAI], where it was held that the definition of Business Support Services as per Section 65(104c) of the Finance Act covers services which are rendered as indicated therein - demand unsustainable as held in this identical case - appeal allowed - decided in favor of appellant.
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